Dear [Recipient], I am writing to share with you a fascinating book that I recently came across, "Fair Not Flat: How to Make the Tax System Better and Simpler" by Edward J. McCaffery. As someone who is interested in the complexities of the tax system and the need for reform, this book offers a unique perspective on how to make the tax system more equitable and efficient. The author begins by highlighting the unfairness of the current tax system, where some of the wealthiest individuals in America pay no taxes while the burden falls on the middle and lower classes. He argues that a flat tax is not necessarily a simple tax and could actually lead to an increase in taxes for most taxpayers. Instead, he proposes a progressive and fair alternative called the "Fair Not Flat" tax. Under this system, spending would be taxed, not income or savings. A family of four would pay no tax on their first $20000 in spending and 15% on the next $60000, with only the wealthiest families being subject to a supplemental tax on spending above $80000. Necessities would be taxed less than luxury items, and there would be no tax on savings or inheritance. This approach would eliminate the estate and gift tax, as dead people don't spend. One of the most compelling aspects of the Fair Not Flat tax is its simplicity.

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